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V5483-26 ·18 August 2026 ·consulta-vinculante Medium impact
Tax

New companies may apply reduced Corporate Tax rates if they meet activity requirements and are not part of a group

A company incorporated in 2014 has requested clarification on whether it can apply the reduced tax rate for new companies. The DGT indicates that, provided it carries out an economic activity and does not fall under any regulatory exclusions, it may apply the 15% and 20% scales during periods in which its taxable base is positive.

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2026-08-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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